HEX

File: D:/hMailServer/Data/showfile.com/admin/50/{507CC650-F718-4237-ABEE-8EED74CA0364}.eml
Date: Wed, 11 Mar 2026 11:50:43 +0000
From: HMRC help and support <no.reply@advice.hmrc.gov.uk>
Reply-To: no.reply@advice.hmrc.gov.uk
To: vince@showfile.com
Subject: Parties, presents and PSAs
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Message-ID: <010b019cdcbc22a6-3d7fbc24-7c01-4eaf-b143-f17a5b330332-000000@eu-west-2.amazonses.com>
Feedback-ID: ::1.eu-west-2.Plldu1YaUeB5Gu8BG1AFMvWbDvYykr8wY6G3Sxd5IyE=:AmazonSES

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https://hmrc.imicampaign.uk/seeemailinfull/EmailServlet?campaignkw=3Dnotrac=
k&tid=3Dcc-1_1773229841773915331&signature=3DE541BBF5539FB10221D62E314ACD98=
37 =20

=20

=20

Dear customer,

If paying expenses and providing benefits to your employees is part of your=
 payroll responsibilities, we=E2=80=99re here to help you get it right with=
 our support online.

For the information you need, join our live webinars, during which you can =
ask questions using the on-screen text box:

Expenses and benefits for your employees =E2=80=93 social functions and par=
ties

https://register.gotowebinar.com/rt/5554083381007649372?source=3DCampaign-A=
ug-EB-3 , during which we=E2=80=99ll be looking at:

=E2=80=A2

the conditions for the event to be exempt from tax and National Insurance

=E2=80=A2

what to do if it

=E2=80=99

s not exempt

=E2=80=A2

PAYE Settlement Agreements and how to apply

Expenses and benefits for your employees =E2=80=93 trivial benefits

You can https://register.gotowebinar.com/rt/1724816433975570007?source=3DCa=
mpaign-Aug-EB-3 which looks at:

=E2=80=A2

what a trivial benefit is

=E2=80=A2

what conditions have to be met to be exempt from reporting to HMRC

=E2=80=A2

examples of trivial benefits scenarios

=E2=80=A2

what your responsibilities are

=E2=80=A2

record keeping requirements

For information about https://www.youtube.com/user/HMRCgovuk and you=E2=80=
=99ll be the first to know about our new videos

Yours faithfully

HM Revenue and Customs

=20

=20

=20

=20

https://www.gov.uk/=20

https://www.gov.uk/=20

https://www.youtube.com/user/HMRCgovuk=20

https://www.youtube.com/user/HMRCgovuk=20

https://twitter.com/hmrcgovuk=20

https://twitter.com/hmrcgovuk=20

=20

=20

HMRC=E2=80=99s help and support email service

https://www.gov.uk/guidance/download-the-hmrc-app on your mobile to get inf=
ormation about your tax, income, tax codes, National Insurance and any bene=
fits paid by HMRC. Find out what the app can do and how to download it on G=
OV

=E2=80=8C=E2=80=8C=E2=80=8C

.UK.

Stay safe online

=E2=80=93 for more information, please search 'avoid and report internet sc=
ams and phishing' on GOV

=E2=80=8C=E2=80=8C=E2=80=8C

.UK.

https://www.gov.uk/government/collections/hmrc-webinars-email-alerts-and-vi=
deos?utm_source=3Dreferrer&utm_campaign=3Dcard-transaction-programme&utm_me=
dium=3D1-to-many-letter&utm_content=3Deducational=20


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<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px !import=
ant;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Spacer ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width:600px; max-width: 600px!important;" cellspacing=3D"0"=
 align=3D"center" cellpadding=3D"0" border=3D"0" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" role=3D"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col=
lapse;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0);">Dear customer,</span><br role=3D"present=
ation"><br role=3D"presentation">If paying expenses and providing benefits =
to your employees is part of your payroll responsibilities, we=E2=80=99re h=
ere to help you get it right with our support online.<br role=3D"presentati=
on"><br role=3D"presentation">For the information you need, join our live w=
ebinars, during which you can ask questions using the on-screen text box:<b=
r role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Exp=
enses and benefits for your employees =E2=80=93 social functions and partie=
s</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;"><a href=3D"https://pp5=
ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternal=
accessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17732294791338%26=
tid=3Dcc-1_1773229841773915331%26signature=3DE541BBF5539FB10221D62E314ACD98=
37/1/010b019cdcbc22a6-3d7fbc24-7c01-4eaf-b143-f17a5b330332-000000/eqF9o4Gmj=
j_Lrb8tumMGayovf0Y=3D253" style=3D"color: #000000; text-decoration: none;">=
<span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">Register=
 for our webinar about social functions and parties</span></a>, during whic=
h we=E2=80=99ll be looking at:</span><br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem; padding: 0px =
0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">the conditions for the event to be exe=
mpt from tax and National Insurance</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">what to do if it<span style=3D"font-si=
ze: 1rem; color: rgb(0, 0, 0); text-align: left;">=E2=80=99</span>s not exe=
mpt</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">PAYE Settlement Agreements and how to =
apply<br role=3D"presentation"></span><span style=3D"color: rgb(0, 0, 0);">=
</span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;">Exp=
enses and benefits for your employees =E2=80=93 trivial benefits</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;">You can <a href=3D"htt=
ps://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2F=
externalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D177322948=
01339%26tid=3Dcc-1_1773229841773915331%26signature=3DE541BBF5539FB10221D62E=
314ACD9837/1/010b019cdcbc22a6-3d7fbc24-7c01-4eaf-b143-f17a5b330332-000000/g=
0sycthnx88LLkHmTpfsAI7WdL8=3D253" style=3D"color: #000000; text-decoration:=
 none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">=
register for our webinar about trivial benefits</span></a> which looks at:<=
/span><br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem; padding: 0px =
0px 0px 20px;">
<table role=3D"presentation" width=3D"100%">
<tbody role=3D"list">
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">what a trivial benefit is</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">what conditions have to be met to be e=
xempt from reporting to HMRC</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">examples of trivial benefits scenarios=
</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">what your responsibilities are</span>
</td>
</tr>
<tr role=3D"option">
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;;padding-top:2px;vertical-alig=
n: top;width:16px;">
<span>=E2=80=A2</span>
</td>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 1rem; co=
lor: rgb(68, 68, 68); text-align: left; line-height: 1.25rem;color: rgb(0, =
0, 0); font-size: 1rem; line-height: 1.25rem;">
<span style=3D"color: rgb(0, 0, 0);">record keeping requirements<br role=3D=
"presentation"></span><span style=3D"color: rgb(0, 0, 0);"></span>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><s=
pan style=3D"color: rgb(0, 0, 0); text-align: left;"><br role=3D"presentati=
on">For information about <a href=3D"https://pp5ig393.r.eu-west-2.awstrack.=
me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fc=
ampaignkw=3Dnotrack%26linkid=3D17732294791337%26tid=3Dcc-1_1773229841773915=
331%26signature=3DE541BBF5539FB10221D62E314ACD9837/1/010b019cdcbc22a6-3d7fb=
c24-7c01-4eaf-b143-f17a5b330332-000000/0t1ewJNm2WQP8ZXyDI5i8CKQCG0=3D253" s=
tyle=3D"color: #000000; text-decoration: none;"><span style=3D"text-decorat=
ion: underline; color: rgb(0, 0, 255);">PAYE Settlement Agreements (PSAs)</=
span></a>, choose from our playlist of short videos =E2=80=93 available on =
HMRC=E2=80=99s YouTube channel.=C2=A0<br role=3D"presentation"><br role=3D"=
presentation">Finally, don=E2=80=99t miss out! Subscribe to <a href=3D"http=
s://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fe=
xternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D1773229480=
1345%26tid=3Dcc-1_1773229841773915331%26signature=3DE541BBF5539FB10221D62E3=
14ACD9837/1/010b019cdcbc22a6-3d7fbc24-7c01-4eaf-b143-f17a5b330332-000000/84=
vaN6ozA5hsF7VJI8Myt_tgKGA=3D253" style=3D"color: #000000; text-decoration: =
none;"><span style=3D"text-decoration: underline; color: rgb(0, 0, 255);">H=
MRC=E2=80=99s YouTube channel</span></a> and you=E2=80=99ll be the first to=
 know about our new videos</span><br role=3D"presentation"></span>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-bottom: 0px; padding-top: 0px;">
 <span style=3D"font-size: 1rem; color: rgb(0, 0, 0); text-align: left;"><b=
r role=3D"presentation">Yours faithfully<br role=3D"presentation">HM Revenu=
e and Customs</span><br role=3D"presentation">
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- 1 Column Flexi ends -->

<!-- Spacer starts -->

<table bgcolor=3D"#ffffff" width=3D"100%" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%">
<table style=3D"width:600px; max-width: 600px!important;" cellpadding=3D"0"=
 cellspacing=3D"0" border=3D"0" align=3D"center" class=3D"devicewidthinner"=
>
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px !import=
ant;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
<!-- Spacer ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(0, 134, 112); max-width=
: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0" b=
order=3D"0" class=3D"devicewidthinner">
<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
<tbody>
<tr>
<td width=3D"100%" style=3D"vertical-align: top; height: auto;" role=3D"fre=
estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:sep=
arate;border-spacing:0px;">
<tbody>
<tr>
<td width=3D"100%" style=3D"line-height: 0.9375rem; font-size: 15px !import=
ant;mso-line-height-rule:exactly;" height=3D"9.375">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
<tr>
<td>
<table width=3D"100%" align=3D"center" cellspacing=3D"0" cellpadding=3D"0" =
border=3D"0" style=3D"min-height: auto; margin: 0 auto;">
<tbody>
<tr>
<td class=3D"social_content">
<table width=3D"100%">
<tbody>
<tr>
<td valign=3D"middle" width=3D"100%" class=3D"social-icons" align=3D"center=
" style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.625rem; =
color: rgb(198, 198, 198); min-height: auto; line-height: 1.875rem; backgro=
und-color: rgb(0, 134, 112); border-color: rgb(0, 134, 112);">
<table role=3D"presentation" style=3D"text-align:center;" width=3D"247" cla=
ss=3D"social_block_res tb_social" align=3D"center" border=3D"0" cellpadding=
=3D"0" cellspacing=3D"0">
<tbody>
<tr class=3D"social_icons_tr">
<td valign=3D"middle" width=3D"42">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"42">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
id=3D17732294791336%26tid=3Dcc-1_1773229841773915331%26signature=3DE541BBF5=
539FB10221D62E314ACD9837/1/010b019cdcbc22a6-3d7fbc24-7c01-4eaf-b143-f17a5b3=
30332-000000/Epn1yk3_YNjB1X-j4gzqgjP3474=3D253"><img src=3D"https://content=
.webexcampaign.uk/assets/image/1713531756154/285_339_GOVUKcrown_3_174118643=
01782.png" style=3D"display:block; border:none; text-decoration:none;" widt=
h=3D"42" height=3D"50" alt=3D"GOV.UK website" border=3D"0" id=3D"xcyml1ibm1=
s" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
id=3D17732294791336%26tid=3Dcc-1_1773229841773915331%26signature=3DE541BBF5=
539FB10221D62E314ACD9837/2/010b019cdcbc22a6-3d7fbc24-7c01-4eaf-b143-f17a5b3=
30332-000000/MGa0Q2Sz3GPitr2QpDmQav9Xu-4=3D253"><img width=3D"42" height=3D=
"50" border=3D"0" style=3D"display:block; border:none; text-decoration:none=
;" src=3D"https://content.webexcampaign.uk/assets/image/1713531756154/285_3=
39_GOVUKcrown_3_17411864301782.png" alt=3D"GOV.UK website"></a>
</div>
<!--<![endif]-->

</td>
<td class=3D"spacetd" width=3D"60">
</td>
<td valign=3D"middle" width=3D"48">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"48">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
id=3D17732294801345%26tid=3Dcc-1_1773229841773915331%26signature=3DE541BBF5=
539FB10221D62E314ACD9837/2/010b019cdcbc22a6-3d7fbc24-7c01-4eaf-b143-f17a5b3=
30332-000000/uRIDID45XlXyKVjeBVPEUt5tXyA=3D253"><img src=3D"https://content=
.webexcampaign.uk/assets/image/1713531756154/YouTube_cut_323_338_1741186483=
4027.png" style=3D"display:block; border:none; text-decoration:none;" width=
=3D"48" height=3D"50" alt=3D"YouTube" border=3D"0" id=3D"ktii9a71gti" class=
=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
id=3D17732294801345%26tid=3Dcc-1_1773229841773915331%26signature=3DE541BBF5=
539FB10221D62E314ACD9837/3/010b019cdcbc22a6-3d7fbc24-7c01-4eaf-b143-f17a5b3=
30332-000000/iDO_c4Wh-IzhiUgd5pmu9KYMnFM=3D253"><img width=3D"48" height=3D=
"50" border=3D"0" style=3D"display:block; border:none; text-decoration:none=
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</div>
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</td>
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<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" border=3D"=
0" width=3D"37">
<tbody>
<tr>
<td class=3D"st-hide">
<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
id=3D17732294801342%26tid=3Dcc-1_1773229841773915331%26signature=3DE541BBF5=
539FB10221D62E314ACD9837/1/010b019cdcbc22a6-3d7fbc24-7c01-4eaf-b143-f17a5b3=
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e=3D"display:block; border:none; text-decoration:none;" width=3D"37" height=
=3D"50" alt=3D"X" border=3D"0" id=3D"27uflsb9ht9" class=3D"st-hide"></a>
</td>
</tr>
</tbody>
</table>
<!--[if !mso]><!-->

<div style=3D"width: 0px; height: 0px; overflow: hidden; min-height: 0px; l=
ine-height: 0px; font-size: 0px; display:none;" class=3D"show_div">
<a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imi=
campaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26link=
id=3D17732294801342%26tid=3Dcc-1_1773229841773915331%26signature=3DE541BBF5=
539FB10221D62E314ACD9837/2/010b019cdcbc22a6-3d7fbc24-7c01-4eaf-b143-f17a5b3=
30332-000000/O7X2g1EA4yq0QwHd-6gf83GEGTA=3D253"><img width=3D"37" height=3D=
"50" border=3D"0" style=3D"display:block; border:none; text-decoration:none=
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</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr>
<td width=3D"100%" style=3D"line-height: 0.625rem; font-size: 10px !importa=
nt;mso-line-height-rule:exactly;" height=3D"6.25">
<!--[if !mso]><!-->
=C2=A0
<!--<![endif]-->

<!--[if gte mso 15]>=C2=A0<![endif]-->

</td>
</tr>
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</table>
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</table>
</td>
</tr>
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</table>
</td>
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</table>
<!-- 1 Column Flexi ends -->

<!-- 1 Column Flexi starts -->

<table width=3D"100%" bgcolor=3D"#ffffff" cellpadding=3D"0" cellspacing=3D"=
0" border=3D"0">
<tbody>
<tr>
<td id=3D"flexiblock">
<table style=3D"width: 600px; background-color: rgb(216, 216, 217); max-wid=
th: 600px !important;" cellspacing=3D"0" align=3D"center" cellpadding=3D"0"=
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<tbody>
<tr>
<td>
<table width=3D"94%" align=3D"center" style=3D"width: 94%;" cellspacing=3D"=
0" cellpadding=3D"0" border=3D"0">
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estyle-td">
<table role=3D"presentation" cellpadding=3D"0" cellspacing=3D"0" width=3D"1=
00%" style=3D"mso-table-lspace:0pt;mso-table-rspace:0pt;border-collapse:col=
lapse;border-spacing:0px;">
<tbody>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem;">
<h4>
<span style=3D"color: rgb(0, 0, 0); text-align: left; font-size: 1rem;">HMR=
C=E2=80=99s help and support email service</span>
</h4>
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: left; line-height: 1.25rem; padding=
-top: 10px; padding-bottom: 6px;">
 <a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.im=
icampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26lin=
kid=3D17732294801346%26tid=3Dcc-1_1773229841773915331%26signature=3DE541BBF=
5539FB10221D62E314ACD9837/1/010b019cdcbc22a6-3d7fbc24-7c01-4eaf-b143-f17a5b=
330332-000000/S7PDFCK4u8WPFAiL2z3PE8FLvBU=3D253" style=3D"color: #0000ff; t=
ext-decoration: none;"><span style=3D"text-decoration: underline; color: rg=
b(0, 0, 255);"><span style=3D"font-size: 1rem;">Manage help and support ema=
ils in our email portal</span></span></a><span style=3D"font-size: 1rem; co=
lor: rgb(0, 0, 0);">.</span><br role=3D"presentation"><br role=3D"presentat=
ion"><a href=3D"http://pp5ig393.r.eu-west-2.awstrack.me/L0/http:%2F%2Fhmrc.=
imicampaign.uk%2Fexternalaccessweb%2FEmailUnsubscribe%3Fcampaignkw=3Dnotrac=
k%26tid=3Dcc-1_1773229841773915331%26unsub_type=3D1%26store=3Demail%26signa=
ture=3DE541BBF5539FB10221D62E314ACD9837/1/010b019cdcbc22a6-3d7fbc24-7c01-4e=
af-b143-f17a5b330332-000000/tImfuq8OAdJfKXwDb_VbjiePHsw=3D253" style=3D"col=
or: #0000ff; text-decoration: none;"><span style=3D"text-decoration: underl=
ine; color: rgb(0, 0, 255);"><span style=3D"font-size: 1rem;">Unsubscribe f=
rom all help and support emails</span></span></a><span style=3D"font-size: =
1rem; color: rgb(0, 0, 0);">.</span><br role=3D"presentation"><br role=3D"p=
resentation"><span style=3D"font-size: 1rem; color: rgb(0, 0, 0);"><strong>=
HMRC app</strong> =E2=80=93 you can <a href=3D"https://pp5ig393.r.eu-west-2=
.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrack=
URLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17732294801343%26tid=3Dcc-1_177322=
9841773915331%26signature=3DE541BBF5539FB10221D62E314ACD9837/1/010b019cdcbc=
22a6-3d7fbc24-7c01-4eaf-b143-f17a5b330332-000000/kqtWa2Rcv8RxRYAZrfAAts5vrf=
0=3D253" style=3D"color: #000000; text-decoration: none;"><span style=3D"te=
xt-decoration: underline; color: rgb(0, 0, 255);">download the HMRC app</sp=
an></a> on your mobile to get information about your tax, income, tax codes=
, National Insurance and any benefits paid by HMRC. Find out what the app c=
an do and how to download it on GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>=
.UK.</span><br role=3D"presentation"><br role=3D"presentation"><span style=
=3D"font-size: 1rem; color: rgb(0, 0, 0);"><strong>Stay safe online</strong=
> =E2=80=93 for more information, please search 'avoid and report internet =
scams and phishing' on GOV<span>=E2=80=8C=E2=80=8C=E2=80=8C</span>.UK.</spa=
n><br role=3D"presentation">
</td>
</tr>
<tr>
<td style=3D"font-family: Arial, Helvetica, sans-serif; font-size: 0.75rem;=
 color: rgb(198, 198, 198); text-align: center; line-height: 1.25rem; paddi=
ng-bottom: 6px; padding-top: 10px;">
<div>
<span style=3D"color: rgb(0, 0, 0); font-size: 1rem;"><span style=3D"color:=
 rgb(0, 0, 255);"><a href=3D"https://pp5ig393.r.eu-west-2.awstrack.me/L0/ht=
tps:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLSrv%3Fcampaignk=
w=3Dnotrack%26linkid=3D17732294801340%26tid=3Dcc-1_1773229841773915331%26si=
gnature=3DE541BBF5539FB10221D62E314ACD9837/1/010b019cdcbc22a6-3d7fbc24-7c01=
-4eaf-b143-f17a5b330332-000000/H3pbfYdII8l_gXTSQqbu_F2S8HA=3D253" style=3D"=
color: rgb(0, 0, 255); text-decoration: none;"><span style=3D"text-decorati=
on: underline;">HMRC Privacy Notice</span></a></span> =C2=A0| =C2=A0<span s=
tyle=3D"color: rgb(0, 0, 255);"><a href=3D"https://pp5ig393.r.eu-west-2.aws=
track.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalaccessweb%2FTrackURLS=
rv%3Fcampaignkw=3Dnotrack%26linkid=3D17732294801344%26tid=3Dcc-1_1773229841=
773915331%26signature=3DE541BBF5539FB10221D62E314ACD9837/1/010b019cdcbc22a6=
-3d7fbc24-7c01-4eaf-b143-f17a5b330332-000000/mv9n0vMQFlcAKTvYlRRTw6ZPw1E=3D=
253" style=3D"color: rgb(0, 0, 255); text-decoration: none;"><span style=3D=
"text-decoration: underline;">Contact HMRC=EF=BB=BF</span></a></span> =C2=
=A0| =C2=A0<span style=3D"color: rgb(0, 0, 255);"><a href=3D"https://pp5ig3=
93.r.eu-west-2.awstrack.me/L0/https:%2F%2Fhmrc.imicampaign.uk%2Fexternalacc=
essweb%2FTrackURLSrv%3Fcampaignkw=3Dnotrack%26linkid=3D17732294801341%26tid=
=3Dcc-1_1773229841773915331%26signature=3DE541BBF5539FB10221D62E314ACD9837/=
1/010b019cdcbc22a6-3d7fbc24-7c01-4eaf-b143-f17a5b330332-000000/ScFzi0rLhDEK=
xgPAzVRqUoacy94=3D253" style=3D"color: rgb(0, 0, 255); text-decoration: non=
e;"><span style=3D"text-decoration: underline;">Further support=EF=BB=BF</s=
pan></a></span></span><br role=3D"presentation">
</div>
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</table>
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600px;">
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h:600px; min-width:600px; margin-top: 0px; margin-right: 0px; margin-bottom=
: 0px; margin-left: 0px; padding-top: 0px; padding-right: 0px; padding-bott=
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